Canada Corporation was organized on January 1, 2022, with aufhorized capital of 750,000 ordinary. shares with a $10 par value. During 2022, Canada issued 40,000 shares at $12 per share, purchased 4,000 treasury shares at $13 per share, and sold 4,000 treasury shares at $14 per share. What is the amount of total share premtum on December 31, 2022?

with steps please